Federer's nemesis, friend and World No. 1 Rafael Nadal is ninth. (In pics: Roger Federer's Wimbledon odyssey)
Philippines boxer Manny Pacquiao is behind Federer with $52,500,000 while Formula One driver Alonso Fernando is the third richest athlete with $45,000,000.
Ace golfer Tiger Woods edged Phil Mickelson for the top spot in SI's Fortunate 50 list of top US athlete moneymakers. Woods, who missed this week's US Open golf championship with a left knee injury, set the pace in figures released on Thursday, as he has in all eight years of the magazine's study, with $62,294,116 in prize money and endorsements.
Mickelson, who turned 41 on Thursday as he began play at Congressional country Club, was second on $61,185,933. His $57 million in endorsements was $3 million shy of Woods but he won nearly twice as much in prize money.
Here's the list of overall top 10 richest sportspersons:
1) Tiger Wooods (Golf)
2) Phil Mickelson (Golf)
3) Roger Federer (Tennis)
4) Many Pacquian (Boxing)
5) Fernando Alonso (Formula 1)
6) LeBron James (Basketball)
7) Lionell Messi  (Football)
8) Christiano Ronaldo (Football)
9) Peyton Manning  (American Football)
10) Alex Rodriguez  (Baseball)
Among the Americans, NBA star LeBron James ranked third overall with $44.5 million followed by NFL star Peyton Manning on $38.07 million, baseball's Alex Rodriguez at $36 million and NBA playmaker Kobe Bryant at $34.8 million.
Roger Federer richest international athlete
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